Florida Bar Journal Highlights Taxpayer Confidentiality vs. Sunshine Law — Featuring Moffa Tax Law

July 2025 — In a compelling new piece published in the July/August 2025 issue of The Florida Bar Journal, attorneys James F. McAuley and Jeanette Moffa of Moffa Tax Law explore one of the most sensitive fault lines in Florida tax practice: the tension between public records laws and taxpayer confidentiality protections.

The article, titled “Public Records and Taxpayer Confidentiality”, appears in the Tax Law Section of the Journal and raises questions about whether Florida’s tax settlement practices strike the right balance between privacy and transparency.

Taxpayer Confidentiality Under the Spotlight

Florida law fiercely protects taxpayer information. Statutes like Fla. Stat. §§ 213.053, 213.015, and 192.0105 provide a legal foundation for taxpayer privacy and nondisclosure. These rules are further supported by Florida’s Taxpayer’s Bill of Rights and administrative codes, ensuring that tax returns and settlement details remain shielded from public view.

But as McAuley and Moffa argue, these protections may sometimes conflict with Florida’s broader constitutional mandate for open government—a mandate embodied in Article I, Section 24 of the Florida Constitution and implemented through Florida’s robust Sunshine Law and Public Records Act.

The Stakes: Billions in Confidential Settlements

With over 10 million tax filings processed annually and revenues exceeding $58 billion in FY 2023–24, the Florida Department of Revenue (DOR) plays a critical role in state finance. Yet many tax assessments are resolved behind closed doors through confidential settlements. This secrecy raises the risk of preferential treatment or inconsistent outcomes—particularly when the settlement terms are not subject to public scrutiny.

The authors call attention to how this impacts businesses, professionals, and the general public, noting that transparency is essential to maintaining both trust in tax administration and equality in enforcement.

Legal Tension: Transparency vs. Privacy

The article draws comparisons with other areas of Florida law—such as Fla. Stat. § 69.081, which allows public access to records related to public hazards—and argues that tax confidentiality should not become a tool for avoiding accountability. The authors cite recent court actions and potential reforms aimed at increasing fairness in tax administration without undermining taxpayer rights.

Read the Full Article

The complete article, “Public Records and Taxpayer Confidentiality,” is available at the Florida Bar Journal website.